§11-12C-3. Payment and collection of tax; deposit of money; return
required.
(a) Payment and collection of tax. -- When application is made
to the Secretary of State for a certificate of incorporation or
authority to do business in this state, the applicant shall pay all
taxes and fees due under this article; and the Secretary of State
shall collect the corporate license tax for the first year before
issuing the certificate. Thereafter, on or before the first day of
the license tax year next following the date of the certificate,
and on or before the first day of each succeeding license tax year,
the corporation shall pay and the Tax Commissioner shall collect
the tax for a full license tax year together with the statutory
attorney fee: Provided, That if the application is made on or
after the first day of the second month preceding the beginning of
the next license tax year, and before the first day of the license
tax year, the Secretary of State shall collect the tax for the full
year beginning on the first day of the next license tax year in
addition to the initial tax, together with the statutory attorney
fee.

(b) Deposit of money. -- The first year license tax received
by the Secretary of State pursuant to the provisions of this
article shall be deposited by the Secretary of State as follows:
One-half shall be deposited in the State General Revenue Fund and
one-half shall be deposited in the services fees and collections
account established by section two, article one, chapter fifty-nine of this code. The license tax received by the Tax Commissioner
every year after the initial registration shall be deposited into
the State General Revenue Fund.

(c) Returns. -- Payment of the tax and statutory attorney fee
required under the provisions of this section shall be accompanied
by a return on forms provided by the Tax Commissioner for that
purpose. The Tax Commissioner shall upon completion of processing
the return, forward it to the Secretary of State, together with a
list of all corporations which have paid the tax. The return shall
contain: (1) The address of the corporation's principal office;
(2) the names and mailing addresses of its officers and directors;
(3) the name and mailing address of the person on whom notice of
process may be served; (4) the name and address of the
corporation's parent corporation and of each subsidiary of the
corporation licensed to do business in this state; (5) the county
or county code in which the principal office address or mailing
address of the company is located in; (6) business class code; and
(7) any other information the Tax Commissioner considers
appropriate. Notwithstanding any other provision of law to the
contrary, the Secretary of State shall, upon request of any person,
disclose: (A) The address of the corporation's principal office;
(B) the names and addresses of its officers and directors; (C) the
name and mailing address of the person on whom notice of process
may be served; (D) the name and address of each subsidiary of the
corporation and the corporation's parent corporation; (E) the county or county code in which the principal office address or
mailing address of the company is located; and (F) the business
class code.

(d) Purchase of data. -- The Secretary of State will provide
electronically, for purchase, any data maintained in the Secretary
of State's Business Organizations Database. For the electronic
purchase of the entire Business Organizations Database, the cost is
twelve thousand dollars and for the electronic purchase of the
monthly updates of the Business Organizations Database the cost is
one thousand dollars.